C90
SUBJECT INDEX
Taxes—Continued \ Page Excise tax—Continued Pension plans— Individual retirement accounts, excess contributions and accumulations 966, 967 Minimum funding standards, failure to meet 920 Prohibited transactions 971 Self-employed individuals, excess contributions 955 Still wines, increased carbon dioxide in 1468 Wagers, reduction; information disclosure 1550 Income— Antipoverty agertdies, withholding of certain 2315 Armed Forces— Members on death 1952 Members and civilians illegally detained in 1968, tax treatment 1953 Personnel, moving expense reimbursements, exemption 1466 Church retirement plans, exemption.. 926 Corporations filing consolidated returns, dividend income from life insurance affiliates 1454 Deductions— Employer liability payments, contributions , 1034 Pension trusts, employer contribution 921 Retirement savings 958 Savings accounts or deposits, interest penalties for premature withdrawal of 1458 Self-employed individuals, increase. 952 Severance pay required by foreign law, employee contributions 942 Shareholder-employees, increase 952 Depletion allowance, decarbonation of trona, treatment process to be considered mining 1550 District of Columbia, campaign contributions, credit 470 Educational organizations, cooperative service organizations of, exemption 235 Employees' trust, contributions to, exemption 992 Federal employees, withholding certain city taxes 294 Foreclosure property 2113 Individual retirement accounts 959 Insurance companies, lease guaranty insurance 1458 Interest penalties for premature withdrawal of savings, deduction 1458 Joint returns, filing by surviving spouse of Armed Forces member missing in action 1950 Legal Services Corporation, exemption _ 379 Low income rental housing, rehabilitation expenditures, special treatment 1456 Multiemployer pension plans, amortization 923 Pension Benefit Guaranty Corporation, exemption 1005 Pension plans termination— Lump sum distributions 987
Recaptured income, period of limi- Pago tation 1034 Political organizations 1291-1297, 2116 Puerto Rican pension plans, exemption 942 Retirement bonds 964 Self-employment net earnings, exclusion of farm rental income 422 Uniformed services, exclusion of scholarships 1458 Teachers' Salary Act Amendments of 1974 1042 Technical amendments 2175 Technical Information Service, National, appropriation for 1198 Technical Interchange Between East and West, Center for Cultural and, appropriation for 208, 1191 Technology Assessment, Office of: Appropriation for _ 436 Congressional Budget Office, utilization of services and facilities 303 National Commission on Electronic Fund Transfers, member 1508 Telecommunications, Office of, appropriation for 1198 Telecommunications Policy, Office of, appropriation for 216, 618 Telecommunications Service, Automated Data and, appropriation for 226, 627 Telescope Project, Canada-FranceHawaii, telescope and articles for, duty-free entry 2152 Television, public educational television, reading training courses, grants 595 "Television and Social Behavior, Surgeon General's Report by the Scientific Advisory Committee on", hearings, printing of additional copies 2402 Tennessee: Andrew Jackson Lodge No. 5, Fraternal Order of Police, Nashville, land conveyance 19 Big South Fork National River and Recreation Area, establishment 43 Cohutta Wilderness, designation 2098 Cumberland Gap National Historical Park, acquisition and development ceiling increases; boundary changes 1445, 1446 Gee Creek Wilderness, designation 2097 Holifield National Laboratory, designation 1977 Joyce Kilmer-Slickrock Wilderness, designation 2097 Nolichuckey River, segment designated for possible inclusion in the national wild and scenic rivers system 2095 Oak Ridge National Laboratory, designated as Holifield National Laboratory 1977 West Tennessee tributaries, land conveyance 15 Tennessee Valley Authority, appropriation for 791 Tennessee Valley Authority Act of 1933: Amendment, Federal procurement of property and services, increased ceiling 390 Appropriation for effecting provisions. _ 791 Territorial Affairs, Office of, appropriation for 812 Teton National Forest, Wyo., land exchange 1843
NOTE: Part 1 contains pages 1-1362; Part 2 contains pages 1363-2646.
�
